In dispute is the basis of assessment for the calculation of VAT on the sale of a car by the interested party to its director/major shareholder, namely the appraisal value or the invoice amount. The court is of the opinion that the invoice amount should be used as the basis for levying VAT for the sale of the car, because it concerns a delivery for consideration. The fact that there is a low remuneration that arises from the shareholder relationship does not change the foregoing. In addition, the court ruled that there was no abuse of law. Finally, the court rules that a (disguised) dividend cannot be regarded as consideration for VAT because there is no direct link between the performance and the (disguised) dividend.
Source: rechtspraak.nl
